2017 Rocky Mountain Tax Seminar for Private Foundations Sponsored by El Pomar Foundation

8th annual

Tax Seminar Speakers

Special Guest Speaker Harold Hancock, McGuireWoods, Washington DC

Harold Hancock

After more than six years as tax counsel to the Ways and Means Committee, Harold now serves as a strategic federal tax advisor to clients in a wide range of industries. He brings a unique, bipartisan perspective to several areas of tax law, including business deductions and credits, tax accounting, tax-exempt organizations, and estate and gift taxes.

During his tenure, Harold served under three Ways and Means Committee chairs, including the current chairman, Rep. Kevin Brady (R-Texas), and Brady’s predecessor, Speaker of the House Paul Ryan. He was responsible for devising key provisions in major legislation, including the Bipartisan Budget Act of 2015 and the Protecting Americans from Tax Hikes (PATH) Act of 2015. Before joining the Ways and Means Committee staff in 2011, Harold was a writer and analyst for CCH, a leading provider of tax and business law resources for accountants, attorneys and compliance professionals. He reviewed and analyzed tax legislation and guidance issued by the Internal Revenue Service and the federal courts for online and print resources.

In addition to providing strategic legal counsel, Harold advises clients on strategy and business planning as a senior advisor to McGuireWoods Consulting, the firm’s public affairs subsidiary.

Faculty Chair - Jim Hasson , Hasson Law Group, LLP, Atlanta, GA

Jim Hasson

James K. Hasson, Jr., a graduate of Duke Law School (J.D.) and Duke University (A.B.), is a partner in the law firm of Hasson Law Group, LLP, in Atlanta, Georgia. He has published numerous articles and speaks extensively at various conferences around the country. He served from 1987 through 1990 as a member of the Exempt Organization Advisory Group to the Commissioner of the IRS and served for almost 20 years as an adjunct professor of law in the graduate tax program at Emory University School of Law. He has served as chairman of the Exempt Organizations Committee of the Tax Section of ABA and as the Tax Section liaison to the Exempt Organizations Division of the IRS, and he is a Fellow of the American College of Tax Counsel. He has been recognized by Chambers USA: America’s Leading Business Lawyers (2003-2017) in the area of tax; named to The Best Lawyers in America (1987-2017) in the areas of nonprofit/charities law; and selected annually for inclusion in Georgia Super Lawyers®.

Faculty Member - Bruce R. Hopkins, Bruce R. Hopkins Law Firm, LLC, in Kansas City, MO

Bruce R. Hopkins

Bruce R. Hopkins practices with the Bruce R. Hopkins Law Firm, LLC, in Kansas City, Missouri.  His practice focuses on tax-exempt organizations, including private foundations.  He is co-author of Private Foundations: Tax Law and Compliance, Fourth Edition, and author of Private Foundation Law Made Easy.  Other books he has authored include The Law of Tax-Exempt Organizations, Eleventh Edition; The Tax Law of Charitable Giving, Fifth Edition; Tax-Exempt Organizations and Constitutional Law: Nonprofit Law as Shaped by the U.S. Supreme Court; Bruce R. Hopkins’ Nonprofit Law Dictionary; and Nonprofit Governance: Law, Practices & Trends (co-author).  He writes a monthly newsletter, Bruce R. Hopkins’ Nonprofit Counsel.  He received the Nonprofit Lawyers Award (2007) from the American Bar Association.   He is the Professor from Practice at the University of Kansas School of Law.  He is a graduate of the University of Michigan, received J.D. and LL.M (taxation) degrees from the George Washington University National Law Center, and received an S.J.D. degree from the Kansas University Law School.  He is listed in The Best Lawyers in America (charity law) (2007-2016).

Faculty Member - Celia Roady , Morgan Lewis, Washington D.C.

Celia Roady

Celia Roady is a partner in Morgan Lewis’s Tax Practice.  Celia focuses her practice on tax and governance issues affecting tax exempt organizations, including charities, foundations, colleges and universities, museums and other nonprofit organizations.  She was appointed by the Internal Revenue Service to be a member of its Advisory Committee on Tax-Exempt and Government Entities for 2010-2013. She has also been named by Legal Times as one of Washington, D.C.'s "leading lawyers" in the tax field and is listed in Chambers USA: America's Leading Lawyers for Business (2005–2016) and The Best Lawyers in America (2007–2017).  She chairs the annual conference on “Representing and Managing Tax-Exempt Organizations,” sponsored by the Georgetown University Law Center.  In 2004-2005, Celia served on the Governance Work Group of the Panel on the Nonprofit Sector, which was convened by Independent Sector to provide comments to the Senate Finance Committee.  Celia is a graduate of Duke University, Duke Law School, and Georgetown Law School (LL.M.).

Faculty Member - Virginia C. Gross, Polsinelli PC, Kansas City, MO

Virginia C. Gross

Virginia C. Gross is a shareholder with Polsinelli PC concentrating her practice on providing advice and counsel to tax-exempt organizations.  She advises nonprofit clients on issues regarding their exempt status qualification, operations, fundraising practices, grant-making, unrelated business income planning, joint venturing and partnering, and the use of supporting organizations and for-profit subsidiaries.  Virginia also works with numerous nonprofit boards of directors and trustees regarding their nonprofit governance and best practices. 

Virginia is a frequent writer and speaker on nonprofit law topics.  Her publications include Nonprofit Governance:  Law, Practices & Trends (Wiley & Sons), Nonprofit Law for Colleges and Universities (Wiley & Sons) and The New Form 990:  Law, Policy, and Preparation (Wiley & Sons).  She also co-authored Private Foundations – Distributions (Sec 4942), a Tax Management Portfolio (BNA).   Virginia earned her J.D. from the University of Texas and her B.S. from Texas A&M University.  She is listed in Best Lawyers in America for Nonprofit Organizations/Charities Law for 2008-2017 and was named the 2017 Non-Profit/Charities Lawyer of the Year for Kansas City.  She is a former member of the Exempt Organizations subcommittee of the IRS Advisory Committee on Tax Exempt and Governmental Entities. 

Guest Faculty Ruth Madrigal, Steptoe & Johnson LLP, Washington DC

Ruth Madrigal

Ruth Madrigal has extensive experience - both within the government and in private practice - advising on a wide variety of legal and tax policy issues affecting charities and other tax-exempt entities.Most recently, Ms. Madrigal spent six years as an attorney and policy advisor in the Office of Tax Policy at the US Treasury Department. She was responsible for advising the Assistant Secretary (Tax Policy) on all tax matters involving tax-exempt organizations, including charities and their donors, as well as drafting regulations, other administrative guidance, and legislative proposals relating to the tax-exempt sector and charitable giving. She represented Treasury in public hearings and meetings with other federal agencies, foreign governments, members of Congress, and state regulators.Ms. Madrigal also worked extensively with an interagency working group on impact investing and was instrumental in publishing Treasury guidance on program related investments and other types of mission related investments.
Prior to her government service, Ms. Madrigal advised tax-exempt organizations on a broad range of issues including entity choice, private
foundation rules, intermediate sanctions, unrelated business activities, reporting, and governance issues. She also advocated for clients before the IRS, Treasury, and Congress. Ms. Madrigal frequently writes and speaks on matters pertaining to exempt organizations. Before going to law school, Ms. Madrigal worked in finance.

Host Speaker Kyle H. Hybl , El Pomar Foundation, Colorado Springs, CO

Kyle H. Hybl

Kyle H. Hybl currently serves as Chief Operating Officer and General Counsel for El Pomar Foundation and General Counsel for The BROADMOOR Hotel, Inc. and The Garden City Company.   In 2012, Kyle was elected to serve a second six-year term on the Board of Regents for the University of Colorado System.  He served as Chairman of the Board of Regents from 2010-2012 and from 2014-2016.  Kyle currently serves as Chairman of Police Foundation of Colorado Springs and serves on the Board of Directors and as Corporate Secretary for Junior Achievement USA.  He also serves on the Board of Directors for Hundred Club of Colorado Springs, Air Force Academy Foundation, Mountain States Employers Council, American Council of Young Political Leaders, and Broadmoor World Arena.  Recently, he was appointed to the National Cybersecurity Center Board of Directors and as Chairman of the Cyber Institute Board of Advisors.

Kyle earned a B.A. and Juris Doctor Degree from the University of Colorado, Boulder.  He is a former Air Force Captain and Judge advocate.